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A payment cannot be greater than the value of the property held in connection with the RIF immediately before the payment. ... (c) When the carrier is a person referred to as a depositary in section 146: (i) the carrier has no right of offset regarding the property held in connection with the fund (see 20 below) for any debt or obligation owing to the carrier; and (ii) the property held in connection with the fund cannot be pledged, assigned, or in any way alienated as security for a loan or for any purpose other than that of the carrier making payments to the annuitant as described in (a) above. ... The term "property held in connection with the fund" as used in this circular means the value of property held by the carrier for the fund, and the value of earnings from that property, that are relevant in determining the amount payable to the annuitant under the fund. ...

However, you have to include lump-sum amounts that represent contributions you made to another RRSP during the 89-day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1; the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment that you re-contributed to this RRSP in the 89-day period just before your withdrawal, and for which you claim or will claim a deduction; an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP, PRPP or SPP Contributions from your RRSP; or amounts you contributed as a repayment or cancellation payment to your RRSP under the Lifelong Learning Plan. ... However, you have to include lump-sum amounts that represent contributions that your spouse or common-law partner made to another RRSP during the 89-day period just before your spouse's or common-law partner's withdrawal, and that he or she transferred to the RRSP indicated on line 5; the excess amount that your spouse or common-law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common-law partner re-contributed to this RRSP in the 89-day period just before their withdrawal, and for which your spouse or common-law partner claims or will claim a deduction; an amount you or your spouse or common-law partner contributed to this RRSP that was refunded to you or your spouse or common-law partner as an unused amount (if you or your spouse or common-law partner have completed Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP, PRPP or SPP Contributions from your RRSP; or amounts your spouse or common-law partner contributed as a repayment or cancellation payment to their RRSPs under the Lifelong Learning Plan. ...

Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention. Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. ...

We also provide some guidelines on the assumptions that are acceptable to us when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ... The assumptions described below, if they are reasonable at the time they are used, are acceptable to Revenue Canada when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ...

A Abating a disaster, person who participates in Accrued vacation Administrators for settling estates, office Advances, earnings Agriculture: Employment in Seasonal agricultural workers program Workers engaged in Allowances and benefits Amounts for services Annuities Appointed or elected officials B Barbers and hairdressers Benefits and allowances Benefits under the Employment Insurance Act Board or committee member fees Bonus C Calculation methods: Canada Pension Plan, ways to calculate Employment insurance, ways to calculate Income tax Multiple pay periods or year-end verification Starting and stopping Canada Pension Plan deductions Canada's social security agreements with other countries Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under Carnival, employment in Cash benefits Casual employment for a purpose other than employer's usual trade or business Chart, special payments Chiefs of Indian bands, office Circus, employment in Circus, person who performs services at or in connection with a Commissions: Employees Paid at irregular intervals Self-employed Common-law partner or spouse, employment of Compassionate care benefits Construction, workers engaged in Contribution rates: Canada Pension Plan, annual Employment insurance, annual Corporate employee with more than 40% of the corporation's voting shares Canada Pension Plan: Basic exemption chart Canada Pension Plan and employment insurance explained Coverage and adjustments for trans-border employees For self-employed Overpayment Prorate the maximum contribution Recovering Canada Pension Plan contributions D Death of an employee: Death benefits Monies earned by the employee before death Payments made after death Director's fees Drivers of taxis and other passenger-carrying vehicles E Employment insurance: Cash and non-cash benefits Employment insurance and Canada Pension Plan explained Overpayment Premium rates Premium rates reduction Recovering employment insurance premiums Elected or appointed officials Election worker, employment as an Electronic Form TD1 Emergency services volunteers Employees: Paid by commission Power saws or tree trimmers Profit sharing plan (EPSP) Receive a Canada Pension Plan or Quebec Pension Plan retirement pension Starting and stopping Canada Pension Plan deductions Temporary-help service firms Working outside Canada Employer restructuring or succession of employers, Canada Pension Plan and employment insurance information for Employing a caregiver, babysitter or domestic worker Employment: In an exchange of work or services Of a person that you maintain, if no cash remuneration is paid Of your child Outside Canada Outside Canada, Canada Pension Plan and employment insurance information for Employment and placement agency workers Employment in a country where a social security agreement: has been signed with Canada has not been signed with Canada Employment in Canada: By an international organization By a foreign government Of a non-resident person and employment insurance laws Under an exchange program Employment when employment insurance premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States Entertainment activity, employment in Employment and Social Development Canada approved project Establishing the number of insurable hours for Record of Employment (ROE) purposes Estimator, tax deduction (form TD1) Executor's fees Executors, office Exhibition, employment in Exposition, employment in Extra duty or special pay for police officers F Family member or related person, hiring a Fair, employment in Fair, person who performs services at or in connection with a Fees: Administrators Board or committee members Directors Executors Liquidators Management Fishers and employment insurance (EI) Fishing, workers engaged in Foreign Affairs, Trade and Development Canada (now Global Affairs Canada) Foreign employees and employers Forestry, employment in Form TD1, electronic Furlough G Garnishment of employee's wages Global Affairs Canada Gratuities H Hairdressers and barbers Honorariums from employment or office Horticulture, employment in Horticulture, workers engaged in Hunting, employment in I Incentive payments Income tax Indian Band councillors, office Indians: Employees Self-employed individuals Insurable hours for Record of Employment (ROE) purposes J No topics for the letter "J" K No topics for the letter "K" L Labour-sponsored funds tax credit Life income fund (LIF) Liquidator's fees Liquidators, office Logging, employment in Lost-time pay from a union Lumbering, employment in Lump-sum payments Lump-sum payments, withholding rates M Major shareholder receiving salary, wages or other remuneration Management fees Manual calculation methods: Canada Pension Plan, ways to calculate Employment insurance, ways to calculate Income tax, ways to calculate Maternity benefits Mayor, office Monies earned by the employee before death Municipal councillor, office N Non-cash benefits Non-related person, employment when you and your employee do not deal with each other at arm's length Non-resident: Deductions Employees performing services in Canada O Office: Administrators Chiefs of Indian Bands Executors Mayors School commissioners Overtime pay P Parade, employment in Parental care benefits Patronage allowances Pay in lieu of termination notice Payments: After an employee's death Under the Canadian Forces Members and Veterans Re-establishment and Compensation Act Payroll advances or earnings advances Pension or superannuation Pensionable and insurable earnings review (PIER): Canada Pension Plan Employment insurance deficiencies Placement and employment agency workers Police officers, special or extra duty pay for Poverty, vow of Power saws or tree trimmers, employees with Prescribed salary deferral plans or arrangements Prorate the maximum contribution to the Canada Pension Plan Profit sharing plan Q Quebec Parental Insurance Plan (QPIP): Employers who have employees working in Quebec Highlights of federal reporting requirements Insurable amounts Pensionable and insurable earnings review (PIER)- Employment insurance deficiencies Rates What is the Quebec Parental Insurance Plan? ...

To summarize, a regular place of employment is a work location where the employee, in connection with his or her duties, files reports, receives instructions or employment information, or performs other employment related duties. ... Consequently, the travel from his or her residence to another location (other than the employer's) in connection with the employment duties would be business related and not personal. ...

G) Personal information transmission The personal information is used in a system that has connections to at least one other system. The program or activity involves one or more connections to the Internet, Intranet or any other system. ...

Definitions for RRSPs Advantage An advantage is any benefit, loan or debt that depends on the existence of the RRSP or RRIF, other than: RRSP or RRIF distributions; administrative or investment services in connection with the RRSP or RRIF; loans on arm’s length terms; payments or allocations (such as bonus interest) to the RRSP or RRIF by the issuer or carrier; or a benefit provided under an incentive program that is offered to a broad class of persons in a normal commercial or investment context and not established mainly for tax purposes. ... An advantage also includes an RRSP strip or any benefit that is income (excluding the dividend gross-up), or a capital gain that is reasonably attributable, directly or indirectly, to one of the following: a prohibited investment in respect of the RRSP or RRIF or any other RRSP or RRIF of the annuitant; an amount received by the annuitant of the RRSP or RRIF (or by a person not dealing at arm's length with the annuitant) if it is reasonable to consider that the amount was paid in relation to, or would not have been paid but for, property held in connection with the RRSP or RRIF, and the amount was paid in substitution for either a payment: for services provided by the annuitant (or another person not at arm's length with the annuitant); or of a return on investment or proceeds of disposition. ... RRSP Strip The amount of a reduction in the FMV of property held in connection with the RRSP or RRIF, if the value is reduced as part of a transaction, or event, or a series of transactions, or events for which one of the main purposes is to enable the annuitant, or a person who does not deal at arm’s length with the annuitant, to obtain a benefit in respect of property held in connection with the RRSP or RRIF, or to obtain a benefit as a result of the reduction but does not include an amount that is: included in the income of the annuitant or his or her spouse or common-law partner; withdrawn under the Home Buyers' Plan or the Lifelong Learning Plan; or a permitted transfer of funds from one plan to another. ...

According to subsection 147.5(2) of the ITA, the Minister of National Revenue will not accept a pooled pension plan for registration unless, in his or her opinion, the plan complies with the following conditions: The main purpose of the plan is to accept and invest contributions in order to provide retirement income to plan members, subject to the limits and other requirements of the ITA; One account is kept for each member under the member’s SIN: to which are credited all contributions made to the plan for the member, and any earnings of the plan allocated to the member; and to which are charged all payments and distributions made for the member; The only benefits provided under the plan for each member are benefits determined only with reference to, and provided by, the amount in the member’s account; All earnings of the plan are allocated to plan members on a reasonable basis and no less than once a year; An arrangement under which property is held in connection with the plan is acceptable to the Minister of National Revenue. ... A PRPP becomes a revocable plan at any time that: a contribution is made to the plan other than an amount: paid by a member of the plan; paid by the employer or former employer of a member of the plan in respect of the member; or transferred to the plan in accordance with any of subsections 147.5(21), 146(16) and (21), 146.3(14) and (14.1), 147(19) and 147.3(1), and (4) to (7) of the ITA; a contribution is made to the plan in respect of a member after the calendar year in which the member attains 71 years of age, other than a permissible transfer described above; a participating employer makes contributions to the plan in a calendar year in respect of a member of the plan in excess of the RRSP dollar limit for the year, except in accordance with a direction by the member; a distribution is made from the plan other than: a payment of benefits in accordance with subsection 147.5(5) of the ITA, or a return of contributions: if a contribution has been made as the result of a reasonable error by the member or participating employer and the return of contributions is made to the contributor no later than December 31 of the year following the calendar year in which the contribution was made; to avoid revocation of the registration of the plan; to reduce the amount of tax that would otherwise be payable, under Part X.1 by a member; or to comply with any requirement under the ITA; property is held in connection with the plan that: the administrator knew or ought to have known was a restricted investment for the plan; or in the case of a designated pooled pension plan, is a share or a debt of, or an interest in, a participating employer of the plan or any person or partnership that does not deal at arm’s length with a participating employer, or an interest (or for civil law, a right) in, or a right to acquire, such a share, debt or interest; (see ¶ 21.) the value of a member’s rights under the plan depends on the value of, or income or capital gains in respect of, property that would be described in paragraph 147.5(3)(e) of the ITA if it were held in connection with the plan; the administrator borrows money or other property for the purposes of the plan; or the plan or administrator does not comply with a prescribed condition. ... A designated pooled pension plan, for a calendar year, is defined in subsection 147.5(1) of the ITA as a pooled pension plan if, at any time in the year (other than the year in which the plan became registered as a PRPP), it meets any of the following conditions: the plan has fewer than 10 participating employers; the fair market value of property held in connection with the accounts of all members of the plan employed by a particular employer is more than 50% of the fair market value of the property held in connection with the plan; more than 50% of the members are employed by a particular participating employer; or it is reasonable to conclude that the participation in the plan of one or more participating employers occurs mainly to avoid the application of a, b, or c. ...

However, there must be a direct connection between the supplies acquired and the activities engaged in by the person. ... Under subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of the ITA, the following allowances are excluded from an income from office or employment: reasonable allowances for travel expenses received by an employee from the employer in connection with the selling of property or negotiating of contracts for the employee’s employer; reasonable allowances received by a minister or clergyman in charge of or ministering to a diocese, parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment; reasonable allowances for travel expenses (other than allowances for the use of a motor vehicle) received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling away from the municipality where the employer’s establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located, and the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of the employee’s office or employment; and reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ... Under subparagraphs 6(1)(b)(x) and (xi) of the ITA, an allowance paid to an employee for the use of a motor vehicle in connection with the activities of the employer is considered to be reasonable only if the following conditions apply: the allowance is based only on the number of kilometres driven in a year in connection with, or in the course of, an office or employment; the rate per kilometre is reasonable; and the employee is not reimbursed for expenses related to the same use of the motor vehicle, other than a reimbursement for supplemental business insurance, toll or ferry charges, not already included in the allowance. ...